CHART OF ACCOUNTS

ASSETS
101 Cash
102 Cash in Bank
103 Accounts Receivable
104 Allowance for Bad Debts
105 Notes Receivable
106 Interest Receivable
107 Merchandise Inventory
108 Office Supplies
109 Warehouse Supplies
110 Prepaid Advertising
111 Prepaid Insurance
112 Warehouse Equipment
113 Accumulated Depreciation-Warehouse Equipment
114 Office Equipment
115 Accumulated Depreciation-Office Equipment
LIABILITIES
201 Accounts Payable
202 Notes Payable
OWNER'S EQUITY
301 A. Manahan, Capital
302 A. Manahan, Drawing
303 Income and Expense Summary
INCOME
401 Sales
402 Sales Returns and Allowances
403 Sales Discount
404 Interest Income
405 Miscellaneous Income
COSTS
501 Purchases
502 Purchase Returns and Allowances
503 Purchase Discount
504 Freight In
EXPENSES
505 Rent Expense
506 Salaries Expense
507 Office Supplies Used
508 Warehouse Supplies Used
509 Utilities Expense
510 Depreciation Expense
511 Insurance Expense
512 Advertising Expense
513 Bad Debts Expense
514 Repairs and Maintenance
515 Telephone Expense
516 Interest Expense
517 Miscellaneous Expense
518 Travelling Expense
 Date Type Particulars
1/6/2019 Opening Entry
1/6/2019 Opening Entry
1/6/2019 Opening Entry
1/6/2019 Opening Entry
1/6/2019 Opening Entry
1/6/2019 Opening Entry
1/6/2019 Opening Entry
1/6/2019 Opening Entry
1/6/2019 Opening Entry
1/6/2019 Opening Entry
1/6/2019 Opening Entry
1/6/2019 Opening Entry
1/6/2019 Opening Entry
1/6/2019 Opening Entry
1/6/2019 Opening Entry
1/6/2019 R Sales of merchandise
1/6/2019 R Sales of merchandise
1/6/2019 R Sales of merchandise
1/6/2019 R Sales of merchandise
1/6/2019 D Paid Rent
1/6/2019 D Paid Rent
1/6/2019 D Bought warehouse supplies
1/6/2019 D Bought warehouse supplies
2/6/2019 R Collection
2/6/2019 R Collection
2/6/2019 R Collection
2/6/2019 R Collection
2/6/2019 D Purchase of Merchandise
2/6/2019 D Purchase of Merchandise
3/6/2019 R Sales of merchandise
3/6/2019 R Sales of merchandise
3/6/2019 R Sales of merchandise
3/6/2019 R Sales of merchandise
3/6/2019 R Sales of merchandise
3/6/2019 R Sales of merchandise
3/6/2019 D Paid for advertisement
3/6/2019 D Paid for advertisement
4/6/2019 R Collection
4/6/2019 R Collection
4/6/2019 R Collection
4/6/2019 R Collection
4/6/2019 D Paid invoice, PO #171.
4/6/2019 D Paid invoice, PO #171.
4/6/2019 D Paid invoice, PO #171.
4/6/2019 D Bought supplies.
 4/6/2019 D Bought supplies.
4/6/2019 Returned purchase
4/6/2019 Returned purchase
5/6/2019 R Sales of merchandise
5/6/2019 R Sales of merchandise
5/6/2019 R Sales of merchandise
5/6/2019 R Sales of merchandise
5/6/2019 R Sales of merchandise
5/6/2019 R Sales of merchandise
5/6/2019 R Interest on note
5/6/2019 R Interest on note
5/6/2019 Received 45-day, 12% note in settlement of account
5/6/2019 Received 45-day, 12% note in settlement of account
5/6/2019 Returned sale of June 3
5/6/2019 Returned sale of June 3
6/6/2019 R Sales of merchandise
6/6/2019 R Sales of merchandise
6/6/2019 R Collection
6/6/2019 R Collection
6/6/2019 R Collection
6/6/2019 D Purchase of Merchandise
6/6/2019 D Purchase of Merchandise
6/6/2019 D Paid salaries.
6/6/2019 D Paid salaries.
6/6/2019 D Paid invoice, PO #182.
6/6/2019 D Paid invoice, PO #182.
6/6/2019 D Paid invoice, PO #182.
8/6/2019 R Sales of merchandise
8/6/2019 R Sales of merchandise
8/6/2019 R Sales of merchandise
8/6/2019 R Sales of merchandise
8/6/2019 R Collection
8/6/2019 R Collection
8/6/2019 R Collection
8/6/2019 R Collection
8/6/2019 R Collection
8/6/2019 R Collection
8/6/2019 D Bought supplies.
8/6/2019 D Bought supplies.
9/6/2019 D Purchase of Merchandise
9/6/2019 D Purchase of Merchandise
9/6/2019 D Paid invoice, PO #192.
9/6/2019 D Paid invoice, PO #192.
9/6/2019 D Paid invoice, PO #192.
10/6/2019 R Sales of merchandise
10/6/2019 R Sales of merchandise
10/6/2019 R Sales of merchandise
10/6/2019 R Sales of merchandise
10/6/2019 R Sales of merchandise
10/6/2019 R Sales of merchandise
10/6/2019 R Bought papers.
10/6/2019 R Bought papers.
10/6/2019 R Paid invoice, PO #189.
10/6/2019 R Paid invoice, PO #189.
10/6/2019 R Paid invoice, PO #189.
11/6/2019 D Purchase of Merchandise
11/6/2019 D Purchase of Merchandise
11/6/2019 D Bought supplies.
11/6/2019 D Bought supplies.
12/6/2019 R Sales of merchandise
12/6/2019 R Sales of merchandise
12/6/2019 R Sales of merchandise
12/6/2019 R Sales of merchandise
12/6/2019 R Sales of merchandise
12/6/2019 R Sales of merchandise
12/6/2019 R Collection
12/6/2019 R Collection
12/6/2019 R Collection
06/13/2019 R Collection
06/13/2019 R Collection
06/13/2019 R Collection
06/13/2019 R Collection
06/13/2019 R Collection
06/13/2019 R Collection
06/13/2019 R Collection
06/13/2019 R Collection
06/13/2019 D Paid freight.
06/13/2019 D Paid freight.
06/13/2019 D Paid miscellaneous.
06/13/2019 D Paid miscellaneous.
06/13/2019 JV To write-off accounts
06/13/2019 JV To write-off accounts
06/15/2019 D Paid salaries
06/15/2019 D Paid salaries
06/15/2019 D Drawing
06/15/2019 D Drawing
06/15/2019 D Paid for travel
06/15/2019 D Paid for travel
06/16/2019 R Sales of merchandise
06/16/2019 R Sales of merchandise
06/16/2019 R Sales of merchandise
06/16/2019 R Sales of merchandise
06/16/2019 D Purchase of Merchandise
06/16/2019 D Purchase of Merchandise
06/16/2019 D Purchase of Merchandise
06/16/2019 D Purchase of Merchandise
06/17/2019 R Collection
06/17/2019 R Collection
06/17/2019 R Collection
06/17/2019 R Collection
06/17/2019 R Collection
06/17/2019 D Paid for car repair
06/17/2019 D Paid for car repair
06/17/2019 JV Returned purchase
06/17/2019 JV Returned purchase
06/18/2019 R Collection
06/18/2019 R Collection
06/18/2019 R Collection
06/18/2019 D Paid invoice, PO #194.
06/18/2019 D Paid invoice, PO #194.
06/18/2019 D Paid invoice, PO #194.
06/18/2019 Received 30-day, 6% note in settlement of account
06/18/2019 Received 30-day, 6% note in settlement of account
6/19/2019 R Sales of merchandise
6/19/2019 R Sales of merchandise
6/19/2019 R Sales of merchandise
6/19/2019 R Sales of merchandise
6/19/2019 R Sales of merchandise
6/19/2019 R Sales of merchandise
6/19/2019 R Collection
6/19/2019 R Collection
6/19/2019 R Collection
6/19/2019 D Bought stamps and supplies
6/19/2019 D Bought stamps and supplies
6/20/2019 D Paid invoice, PO #195.
6/20/2019 D Paid invoice, PO #195.
6/20/2019 D Paid invoice, PO #195.
6/20/2019 Returned sale of June 16
6/20/2019 Returned sale of June 17
6/22/2019 R Collection
6/22/2019 R Collection
6/22/2019 R Collection
6/22/2019 R Collection
6/22/2019 R Collection
6/22/2019 R Collection
6/22/2019 D Purchase of Merchandise
6/22/2019 D Purchase of Merchandise
6/22/2019 D Payment for extra help
6/22/2019 D Payment for extra help
6/23/2019 R Sales of merchandise
6/23/2019 R Sales of merchandise
6/23/2019 R Sales of merchandise
6/23/2019 R Sales of merchandise
6/24/2019 D Purchase of Merchandise
6/24/2019 D Purchase of Merchandise
6/24/2019 D Purchase of Merchandise
6/24/2019 D Purchase of Merchandise
6/24/2019 D Bought equipment
6/24/2019 D Bought equipment
6/25/2019 R Collection
6/25/2019 R Collection
6/25/2019 D Paid invoice, PO #196
6/25/2019 D Paid invoice, PO #196
6/25/2019 D Paid invoice, PO #196
6/25/2019 Issued 30-day, 5% note in payment of purchase of June 5
6/25/2019 Issued 30-day, 5% note in payment of purchase of June 6
6/26/2019 R Sales of merchandise
6/26/2019 R Sales of merchandise
6/26/2019 R Collection
6/26/2019 R Collection
6/26/2019 R Collection
6/26/2019 R Collection
6/26/2019 R Collection
6/26/2019 R Collection
6/27/2019 D Purchase of Merchandise
6/27/2019 D Purchase of Merchandise
6/27/2019 D Purchase of Merchandise
6/27/2019 D Purchase of Merchandise
6/27/2019 D Paid Purchases
6/27/2019 D Paid Purchases
6/27/2019 Returned sale of June 23
6/27/2019 Returned sale of June 24
6/29/2019 R Sales of merchandise
6/29/2019 R Sales of merchandise
6/29/2019 R Sales of merchandise
6/29/2019 R Sales of merchandise
6/29/2019 R Collection
6/29/2019 R Collection
6/29/2019 R Collection
6/29/2019 R Collection
6/29/2019 R Collection
6/29/2019 R Collection
6/30/2019 Paid utilities.
6/30/2019 Paid utilities.
6/30/2019 Paid telephone bill.
6/30/2019 Paid telephone bill.
6/30/2019 Paid salaries.
6/30/2019 Paid salaries.
6/30/2019 Paid freight.
6/30/2019 Paid freight.
6/30/2019 Paid for travel.
6/30/2019 Paid for travel.
6/30/2019 To close A.Manahan account into his personal account
6/30/2019 To close A.Manahan account into his personal account
6/30/2019 Interest accrued on notes receivable
6/30/2019 Interest accrued on notes receivable
6/30/2019 Loss on bad debts
6/30/2019 Loss on bad debts
6/30/2019 To provide depreciation
6/30/2019 To provide depreciation
6/30/2019 To provide depreciation
6/30/2019 To provide depreciation
6/30/2019 Deffered charges to expense
6/30/2019 Deffered charges to expense
6/30/2019 Warehouse supplies used
6/30/2019 Warehouse supplies used
6/30/2019 Office supplies used
6/30/2019 Office supplies used
6/30/2019 Expired insurance
6/30/2019 Expired insurance
6/30/2019 Expired insurance
6/30/2019 Deferment of interest
6/30/2019 Deferment of interest
6/30/2019 Interest accrued on N/P
6/30/2019 Interest accrued on N/P
6/30/2019 To set up cost of goods available for sale
6/30/2019 To set up cost of goods available for sale
6/30/2019 To set up cost of goods available for sale
6/30/2019 To set up cost of goods available for sale
6/30/2019 To set up cost of goods available for sale
6/30/2019 To set up cost of goods available for sale
6/30/2019 To set up ending inventory
6/30/2019 To set up ending inventory
6/30/2019 To close all income to income and expense summary
6/30/2019 To close all income to income and expense summary
6/30/2019 To close all income to income and expense summary
6/30/2019 To close all expenses to Income and expense summary
6/30/2019 To close all expenses to Income and expense summary
6/30/2019 To close all expenses to Income and expense summary
6/30/2019 To close all expenses to Income and expense summary
6/30/2019 To close all expenses to Income and expense summary
6/30/2019 To close all expenses to Income and expense summary
6/30/2019 To close all expenses to Income and expense summary
6/30/2019 To close all expenses to Income and expense summary
6/30/2019 To close all expenses to Income and expense summary
6/30/2019 To close all expenses to Income and expense summary
6/30/2019 To close all expenses to Income and expense summary
6/30/2019 To close all expenses to Income and expense summary
6/30/2019 To close all expenses to Income and expense summary
6/30/2019 To close all expenses to Income and expense summary
6/30/2019 To close all expenses to Income and expense summary
6/30/2019 To close all expenses to Income and expense summary
1/7/2019 R Note Discounting
1/7/2019 R Note Discounting
1/7/2019 D Purchase of Merchandise
1/7/2019 D Purchase of Merchandise
1/7/2019 D Paid Rent
1/7/2019 D Paid Rent
1/7/2019 D Payment of invoice
1/7/2019 D Payment of invoice
1/7/2019 D Payment of invoice
1/7/2019 D Payment of invoice
1/7/2019 D Payment of invoice
1/7/2019 D Payment of invoice
1/7/2019 Reversing Entry
1/7/2019 Reversing Entry
1/7/2019 Reversing Entry
1/7/2019 Reversing Entry
1/7/2019 Reversing Entry
1/7/2019 Reversing Entry
1/7/2019 Note Discounting
1/7/2019 Note Discounting
2/7/2019 R Sale of merchandise
2/7/2019 R Sale of merchandise
2/7/2019 R Sale of merchandise
2/7/2019 R Sale of merchandise
2/7/2019 R Sale of merchandise
2/7/2019 R Sale of merchandise
2/7/2019 R Collection
2/7/2019 R Collection
2/7/2019 R Collection
2/7/2019 R Collection
2/7/2019 R Collection
2/7/2019 R Collection
3/7/2019 D Payment of Invoice
3/7/2019 D Payment of Invoice
3/7/2019 D Payment of Invoice
3/7/2019 D Payment of Invoice
3/7/2019 D Payment of Invoice
3/7/2019 D Payment of Invoice
3/7/2019 R Return of Purchase
3/7/2019 R Return of Purchase
3/7/2019 R Returned sale of July 2
3/7/2019 R Returned sale of July 2
4/7/2019 R Sale of merchandise
4/7/2019 R Sale of merchandise
4/7/2019 R Sale of merchandise
4/7/2019 R Sale of merchandise
 4/7/2019 R Sale of merchandise
4/7/2019 R Sale of merchandise
4/7/2019 D Purchase of Merchandise
4/7/2019 D Purchase of Merchandise
4/7/2019 D Repairs
4/7/2019 D Repairs
5/7/2019 D Purchase of Merchandise
5/7/2019 D Purchase of Merchandise
5/7/2019 D Purchase of Merchandise
5/7/2019 D Purchase of Merchandise
6/7/2019 R Collection
6/7/2019 R Collection
6/7/2019 R Collection
6/7/2019 D Payment of Invoice
6/7/2019 D Payment of Invoice
6/7/2019 D Payment of Invoice
7/7/2019 R Sale of merchandise
7/7/2019 R Sale of merchandise
7/7/2019 R Sale of merchandise
7/7/2019 R Sale of merchandise
7/7/2019 R Drawings
7/7/2019 R Drawings
8/7/2019 R Collection
8/7/2019 R Collection
8/7/2019 R Collection
8/7/2019 D Miscellaneous Expense
8/7/2019 D Miscellaneous Expense
8/7/2019 R Received 15-day, 6% note in payment of account
8/7/2019 R Received 15-day, 6% note in payment of account
8/7/2019 D Returned Purchase of July 6
8/7/2019 D Returned Purchase of July 6
9/7/2019 R Sale of merchandise
9/7/2019 R Sale of merchandise
9/7/2019 R Sale of merchandise
9/7/2019 R Sale of merchandise
9/7/2019 R Sale of merchandise
9/7/2019 R Sale of merchandise
9/7/2019 D Purchase of Merchandise
9/7/2019 D Purchase of Merchandise
10/7/2019 D Miscellaneous Expense
10/7/2019 D Miscellaneous Expense
10/7/2019 D Payment of Invoice
10/7/2019 D Payment of Invoice
10/7/2019 D Payment of Invoice
10/7/2019 R Returned sale of July 9
10/7/2019 R Returned sale of July 9
11/7/2019 R Collection
11/7/2019 R Collection
11/7/2019 R Collection
11/7/2019 D Freight Charges
11/7/2019 D Freight Charges
07/13/2019 R Sale of merchandise
07/13/2019 R Sale of merchandise
07/13/2019 R Sale of merchandise
07/13/2019 R Sale of merchandise
07/13/2019 D Purchase of Merchandise
07/13/2019 D Purchase of Merchandise
07/14/2019 R Collection
07/14/2019 R Collection
07/14/2019 R Collection
07/14/2019 R Collection
07/14/2019 R Collection
07/14/2019 R Collection
07/14/2019 R Collection
07/14/2019 R Collection
07/14/2019 R Collection
07/15/2019 R Collection
07/15/2019 R Collection
07/15/2019 D Salaries Expense
07/15/2019 D Salaries Expense
07/15/2019 D Travelling Expense
07/15/2019 D Travelling Expense
07/15/2019 D Payment of Invoice
07/15/2019 D Payment of Invoice
07/15/2019 D Payment of Invoice
07/15/2019 D Payment of Invoice
07/15/2019 D Payment of Invoice
07/15/2019 D Payment of Invoice
07/16/2019 D Payment of Purchase
07/16/2019 D Payment of Purchase
07/16/2019 D Returned Purchase of July 14
07/16/2019 D Returned Purchase of July 14
07/17/2019 R Sale of merchandise
07/17/2019 R Sale of merchandise
07/17/2019 R Sale of merchandise
07/17/2019 R Sale of merchandise
07/17/2019 R Sale of merchandise
07/17/2019 R Sale of merchandise
07/17/2019 R Sale of merchandise
07/17/2019 R Sale of merchandise
07/17/2019 R Collection
07/17/2019 R Collection
07/17/2019 R Collection
07/17/2019 R Collection
07/17/2019 R Collection
07/17/2019 R Collection
07/17/2019 D Purchase of Merchandise
07/17/2019 D Purchase of Merchandise
07/17/2019 D Purchase of Merchandise
07/17/2019 D Purchase of Merchandise
07/18/2019 R Collection
07/18/2019 R Collection
07/18/2019 R Collection
07/18/2019 R Collection
07/18/2019 R Collection
07/18/2019 R Collection
07/18/2019 R Collection
07/18/2019 D Payment of Invoice
07/18/2019 D Payment of Invoice
07/18/2019 D Payment of Invoice
07/20/2019 R Collection
07/20/2019 R Collection
07/20/2019 R Collection
07/20/2019 R Collection
07/20/2019 R Collection
07/20/2019 R Collection
07/20/2019 D Salaries Expense
07/20/2019 D Salaries Expense
07/20/2019 D Payment of Purchase
07/20/2019 D Payment of Purchase
07/21/2019 R Sale of merchandise
07/21/2019 R Sale of merchandise
07/21/2019 R Sale of merchandise
07/21/2019 R Sale of merchandise
07/21/2019 D Purchase of Merchandise
07/21/2019 D Purchase of Merchandise
07/21/2019 D Purchase of Merchandise
07/21/2019 D Purchase of Merchandise
07/22/2019 R Collection
07/22/2019 R Collection
07/22/2019 R Collection
07/22/2019 R Collection
07/22/2019 R Collection
07/22/2019 D Payment of Invoice
07/22/2019 D Payment of Invoice
07/22/2019 D Payment of Invoice
07/23/2019 R Collection
07/23/2019 R Collection
07/23/2019 R Collection
07/23/2019 R Collection
07/23/2019 R Collection
07/23/2019 D Purchase of Merchandise
07/23/2019 D Purchase of Merchandise
07/23/2019 D Purchase of Merchandise
07/23/2019 D Purchase of Merchandise
07/24/2019 R Sale of merchandise
07/24/2019 R Sale of merchandise
07/24/2019 R Sale of merchandise
07/24/2019 R Sale of merchandise
07/24/2019 R Collection
07/24/2019 R Collection
07/24/2019 R Collection
07/24/2019 R Collection
07/24/2019 R Collection
07/24/2019 R Collection
07/25/2019 R Sale of merchandise
07/25/2019 R Sale of merchandise
07/25/2019 D Payment of Purchase
07/25/2019 D Payment of Purchase
07/25/2019 D Payment of Invoice
07/25/2019 D Payment of Invoice
07/25/2019 D Payment of Invoice
07/25/2019 D Drawings
07/25/2019 D Drawings
07/25/2019 D Payment of Invoice
07/25/2019 D Payment of Invoice
07/25/2019 D Payment of Invoice
07/25/2019 D Payment of Invoice
07/25/2019 D Payment of Invoice
07/25/2019 D Payment of Invoice
07/27/2019 R Collection
07/27/2019 R Collection
07/27/2019 R Collection
07/27/2019 R Returned Sale of July 24
07/27/2019 R Returned Sale of July 24
07/28/2019 R Sale of merchandise
07/28/2019 R Sale of merchandise
07/28/2019 R Sale of merchandise
07/28/2019 R Sale of merchandise
07/28/2019 D Purchase of Merchandise
07/28/2019 D Purchase of Merchandise
07/28/2019 D Purchase of Merchandise
07/28/2019 D Purchase of Merchandise
07/28/2019 D Miscellaneous Expense
07/28/2019 D Miscellaneous Expense
07/28/2019 D Freight Charges
07/28/2019 D Freight Charges
07/30/2019 R Sale of merchandise
07/30/2019 R Sale of merchandise
07/30/2019 D Purchase of Merchandise
07/30/2019 D Purchase of Merchandise
07/31/2019 R Salaries Expense
07/31/2019 R Salaries Expense
07/31/2019 D Payment of utility
07/31/2019 D Payment of utility
07/31/2019 D Payment of utility
07/31/2019 D Payment of utility
07/31/2019 D Freight Charges
07/31/2019 D Freight Charges
07/31/2019 D Travel Expense
07/31/2019 D Travel Expense
 AM SHOE PALACE
JOURNAL ENTRY
Payor/Payee Ref. Terms Account Code
JV-101 101
JV-101 103
JV-101 105
JV-101 107
JV-101 109
JV-101 108
JV-101 111
JV-101 112
JV-101 114
JV-101 302
JV-101 104
JV-101 113
JV-101 115
JV-101 201
JV-101 301
Hess Shoe Store SI-300 2/10, n/30 103
Hess Shoe Store SI-300 2/10, n/31 401
Happy Feet Corp. SI-301 - 103
Happy Feet Corp. SI-301 - 401
Mateo Realty & Dev. Corp. CV-1303 505
Mateo Realty & Dev. Corp. CV-1303 102
Recto Shoe Supply Store CV-1304 109
Recto Shoe Supply Store CV-1304 102
Shoeville Inc. OR-0861 102
Shoeville Inc. OR-0861 103
Hess Shoe Store OR-0862 102
Hess Shoe Store OR-0862 103
Otto Shoes Manufacturing PO-192 2/10, 1/15, n/30 501
Otto Shoes Manufacturing PO-192 2/10, 1/15, n/30 201
Cardam Shoes SI-302 2/10, n/30 103
Cardam Shoes SI-302 2/10, n/30 401
Le Chic Shoes SI-303 2/10, n/30 103
Le Chic Shoes SI-303 2/10, n/30 401
Kiddie Shoe Corp. SI-304 2/10, n/30 103
Kiddie Shoe Corp. SI-304 2/10, n/30 401
Bulletin Today CV-1305 512
Bulletin Today CV-1305 102
Le Chic Shoes OR-863 102
Le Chic Shoes OR-863 103
Cardam Shoes OR-864 102
Cardam Shoes OR-864 103
Hi-rated Enterprises CV-1306 201
Hi-rated Enterprises CV-1306 503
Hi-rated Enterprises CV-1306 102
National Bookstore CV-1307 108
National Bookstore CV-1307 102
Otto Shoes Manufacturing JV-102 201
Otto Shoes Manufacturing JV-102 502
Shoeville Inc. SI-305 2/10, n/30 103
Shoeville Inc. SI-305 2/10, n/30 401
Happy Feet Corp. SI-306 2/10, n/30 103
Happy Feet Corp. SI-306 2/10, n/30 401
Carbelli Shoes SI-307 2/10, n/30 103
Carbelli Shoes SI-307 2/10, n/30 401
N/A OR-865 102
N/A OR-865 404
Happy Feet Corp. JV-103 105
Happy Feet Corp. JV-103 103
Le Chic Shoes JV-104 402
Le Chic Shoes JV-104 103
A. Manaban SI-308 2/10, n/30 103
A. Manaban SI-308 2/10, n/30 401
Hess Shoe Store OR-866 102
Hess Shoe Store OR-866 403
Hess Shoe Store OR-867 103
Marikina Shoe Expo PO-193 2/10, n/60 501
Marikina Shoe Expo PO-193 2/10, n/60 201
Employees (Warehouse) CV-1308 506
Employees (Warehouse) CV-1308 102
Filcon Manufacturing Corp. CV-1309 201
Filcon Manufacturing Corp. CV-1309 503
Filcon Manufacturing Corp. CV-1309 102
Hess Shoe Store SI-309 2/10, n/30 103
Hess Shoe Store SI-309 2/10, n/30 401
Cardam Shoes SI-310 103
Cardam Shoes SI-310 401
Happy Feet Corp. OR-867 102
Happy Feet Corp. OR-867 403
Happy Feet Corp. OR-867 103
Le Chic Shoes OR-868 102
Le Chic Shoes OR-868 403
Le Chic Shoes OR-868 103
Corona Supply CV-1310 108
Corona Supply CV-1310 102
Manco Footwear PO-194 2/10, n/30 501
Manco Footwear PO-194 2/10, n/30 201
Otto Shoes Manufacturing CV-1311 201
Otto Shoes Manufacturing CV-1311 503
Otto Shoes Manufacturing CV-1311 102
Kiddie Shoe Corp. SI-311 2/10, n/30 103
Kiddie Shoe Corp. SI-311 2/10, n/30 401
Le Chic Shoes SI-312 2/10, n/30 103
Le Chic Shoes SI-312 2/10, n/30 401
Carbelli Shoes SI-313 2/10, n/30 103
Carbelli Shoes SI-313 2/10, n/30 401
Miscellaneous CV-1312 108
Miscellaneous CV-1312 102
Marikina Shoe Expo CV-1313 201
Marikina Shoe Expo CV-1313 503
Marikina Shoe Expo CV-1313 102
Hi-rated Enterprises PV-195 2/10, n/30 501
Hi-rated Enterprises PV-195 2/10, n/30 201
Avesco Trading CV-1314 109
Avesco Trading CV-1314 102
Cardam Shoes SI-314 2/10, n/30 103
Cardam Shoes SI-314 2/10, n/30 401
Happy Feet Corp. SI-315 2/10, n/30 103
Happy Feet Corp. SI-315 2/10, n/30 401
Shoeville Inc. SI-316 2/10, n/30 103
Shoeville Inc. SI-316 2/10, n/30 401
Kiddie Shoe Corp. OR-869 102
Kiddie Shoe Corp. OR-869 403
Kiddie Shoe Corp. OR-869 103
Shoeville Inc. OR-870 102
Shoeville Inc. OR-870 403
Shoeville Inc. OR-870 103
Happy Feet Corp. OR-871 102
Happy Feet Corp. OR-871 403
Happy Feet Corp. OR-871 103
Acme Shoes OR-872 102
Acme Shoes OR-872 103
Jacinto Liner CV-1315 504
Jacinto Liner CV-1315 102
Tomas Dimaculangan CV-1316 514
Tomas Dimaculangan CV-1316 102
Acme Shoes JV-105 104
Acme Shoes JV-105 103
Employees CV-1317 506
Employees CV-1317 102
A. Manahan CV-1318 302
A. Manahan CV-1318 102
Sonny Cariño CV-1319 518
Sonny Cariño CV-1319 102
Le Chic Shoes SI-317 2/10, n/30 103
Le Chic Shoes SI-317 2/10, n/30 401
Hess Shoe Store SI-318 2/10, n/30 103
Hess Shoe Store SI-318 2/10, n/30 401
Otto Shoes Manufacturing PO-196 2/10, 1/15, n/30 501
Otto Shoes Manufacturing PO-196 2/10, 1/15, n/30 201
Filcon Manufacturing Co. PO-197 2/10, 1/20, 2/30 501
Filcon Manufacturing Co. PO-197 2/10, 1/20, 2/30 201
Cardam Shoes OR-873 102
Cardam Shoes OR-873 103
Hess Shoe Store OR-874 102
Hess Shoe Store OR-874 403
Hess Shoe Store OR-874 103
Carlos Mendoza (Salesman) CV-1320 514
Carlos Mendoza (Salesman) CV-1320 102
Otto Shoes JV-106 201
Otto Shoes JV-106 502
Cardam Shoes OR-875 102
Cardam Shoes OR-875 403
Cardam Shoes OR-875 103
Manco Footwear CV-1321 201
Manco Footwear CV-1321 503
Manco Footwear CV-1321 102
Carbelli Shoes JV-107 105
Carbelli Shoes JV-107 103
Carbelli Shoes SI-319 103
Carbelli Shoes SI-319 401
Happy Feet Corp. SI-320 103
Happy Feet Corp. SI-320 401
Cardam Shoes SI-321 103
Cardam Shoes SI-321 401
Le Chic Shoes OR-876 102
Le Chic Shoes OR-876 403
Le Chic Shoes OR-876 103
Miscellaneous CV-1322 108
Miscellaneous CV-1322 102
Hi-rated Enterprises CV-1323 201
Hi-rated Enterprises CV-1323 503
Hi-rated Enterprises CV-1323 102
Hess Shoe Store JV-108 402
Hess Shoe Store JV-108 103
Kiddie Shoe Corp. OR-877 102
Kiddie Shoe Corp. OR-877 103
Carbelli Shoes OR-878 102
Carbelli Shoes OR-878 103
Cardam Shoes OR-879 102
Cardam Shoes OR-879 103
Marikina Shoe Expo PO-198 2/10, n/30 501
Marikina Shoe Expo PO-198 2/10, n/30 201
Employees (Warehouse) CV-1324 506
Employees (Warehouse) CV-1324 102
Kiddie Shoe Corp. SI-322 2/10, n/30 103
Kiddie Shoe Corp. SI-322 2/10, n/30 401
Shoeville Inc. SSI-323 2/10, n/30 103
Shoeville Inc. SI-323 2/10, n/30 401
Manco Footwear PO-199 2/10, n/30 501
Manco Footwear PO-199 2/10, n/30 201
Hi-rated Enterprises PO-200 2/10, n/30 501
Hi-rated Enterprises PO-200 2/10, n/30 201
Business Machine Co. CV1325 114
Business Machine Co. CV-1325 102
Happy Feet Corp. OR-880 102
Happy Feet Corp. OR-880 103
Otto Shoes Manufacturing CV-1326 201
Otto Shoes Manufacturing CV-1326 503
Otto Shoes Manufacturing CV-1326 102
Marikina Shoe Expo JV-109 201
Marikina Shoe Expo JV-109 202
Hess Shoe Store SI-324 2/10, n/30 103
Hess Shoe Store SI-324 2/10, n/31 401
Le Chic Shoes OR-881 102
Le Chic Shoes OR-881 403
Le Chic Shoes OR-881 103
Hess Shoe Store OR-882 102
Hess Shoe Store OR-882 403
Hess Shoe Store OR-882 103
Miscellaneous PO-201 Cash 501
Miscellaneous PO-201 Cash 201
Otto Shoes Manufacturing PO-202 2/10, 1/15, n/30 501
Otto Shoes Manufacturing PO-202 2/10, 1/15, n/30 201
Miscellaneous CV-1327 201
Miscellaneous CV-1327 102
Shoeville Inc. JV-110 402
Shoeville Inc. JV-110 103
Happy Feet Corp. SI-325 2/10, n/30 103
Happy Feet Corp. SI-325 2/10, n/30 401
Cardam Shoes SI-326 2/10, n/30 103
Cardam Shoes SI-326 2/10, n/30 401
Happy Feet Corp. OR-883 102
Happy Feet Corp. OR-883 403
Happy Feet Corp. OR-883 103
Cardam Shoes OR-884 102
Cardam Shoes OR-884 403
Cardam Shoes OR-884 103
Manila Electric Co. CV-1328 509
Manila Electric Co. CV-1328 102
PLDT Co. CV-1329 515
PLDT Co. CV-1329 102
Employees CV-1330 506
Employees CV-1330 102
Jacinto Liner CV-1331 504
Jacinto Liner CV-1331 102
Miscellaneous CV-1332 518
Miscellaneous CV-1332 102
A. Manahan JV-111 302
A. Manahan JV-111 103
JV-112 105
JV-112 404
JV-113 513
JV-113 104
JV-114 521
JV-114 113
JV-115 522
JV-115 115
JV-116 512
JV-116 110
JV-117 508
JV-117 109
JV-118 507
JV-118 108
JV-119 519
JV-119 520
JV-119 111
JV-120 404
JV-120 106
JV-121 516
JV-121 203
JV-122 303
JV-122 502
JV-122 503
JV-122 107
JV-122 501
JV-122 504
JV-123 107
JV-123 303
JV-124 401
JV-124 404
JV-124 303
JV-125 303
JV-125 402
JV-125 403
JV-125 506
JV-125 518
JV-125 517
JV-125 505
JV-125 513
JV-125 521
JV-125 522
JV-125 512
JV-125 508
JV-125 507
JV-125 519
 JV-125 520
JV-125 516
OR-0885 101
OR-0885 104
Filcon Manufacturing Corp. PO-203 2/10 1/15 n/30 501
Filcon Manufacturing Corp. PO-203 2/10 1/15 n/31 201
Mateo Realty & Dev. Corp. CV-1333 505
Mateo Realty & Dev. Corp. CV-1333 101
Filcon Manufacturing Corp. CV-1334 103
Filcon Manufacturing Corp. CV-1334 503
Filcon Manufacturing Corp. CV-1334 101
Marikina Shoe Expo CV-1335 103
Marikina Shoe Expo CV-1335 503
Marikina Shoe Expo CV-1335 101
JV-127 403
JV-127 106
JV-128 203
JV-128 516
JV-129 404
JV-129 403
JV-130 403
JV-130 105
Le Chic Shoes SI- 327 2/10;n/30 103
Le Chic Shoes SI- 327 2/10;n/30 401
Shoeville Inc. SI-328 2/10;n/30 103
Shoeville Inc. SI-328 2/10;n/30 401
Hess Shoes Shoe Store SI-329 2/10;n/30 103
Hess Shoes Shoe Store SI-329 2/10;n/30 401
Kiddie Shoe Corp. OR-0886 101
Kiddie Shoe Corp. OR-0886 403
Kiddie Shoe Corp. OR-0886 103
Shoeville Inc. OR-0887 101
Shoeville Inc. OR-0887 403
Shoeville Inc. OR-0887 103
Manco Footwear CV-1336 201
Manco Footwear CV-1336 503
Manco Footwear CV-1336 101
Hi-Rated Enterprises CV-1337 201
Hi-Rated Enterprises CV-1337 503
Hi-Rated Enterprises CV-1337 101
JV-131 201
JV-131 502
Shoeville Inc. JV-132 402
Shoeville Inc. JV-132 103
Happy Feet Corp. SI-330 2/10;n/30 103
Happy Feet Corp. SI-330 2/10;n/30 401
Cardam Shoes SI-331 2/10;n/30 103
Cardam Shoes SI-331 2/10;n/30 401
Carbells Shoes SI-332 2/10;n/30 103
Carbells Shoes SI-332 2/10;n/30 401
Alemar's Bookstore CV-1338 501
Alemar's Bookstore CV-1338 101
Otto Shoes Manufacturing CV-1339 514
Otto Shoes Manufacturing CV-1339 101
Marikina Shoe Expo PO-204 501
Marikina Shoe Expo PO-204 2/10, 1/15, n/30 201
Manco Footwear PO-205 2/10, 1/15, n/30 501
Manco Footwear PO-205 2/10, 1/15, n/30 201
Hess Shoes Shoe Store OR-0888 101
Hess Shoes Shoe Store OR-0888 403
Hess Shoes Shoe Store OR-0888 103
Otto Shoes Manufacturing CV-1340 201
Otto Shoes Manufacturing CV-1340 503
Otto Shoes Manufacturing CV-1340 101
Kiddie Shoe Corp. SI-333 2/10;n/30 103
Kiddie Shoe Corp. SI-333 2/10;n/30 401
Hess Shoes Shoe Store SI-334 2/10;n/30 103
Hess Shoes Shoe Store SI-334 2/10;n/30 401
A.Manahan CV-1341 101
A.Manahan CV-1341 302
Cardam Shoes OR-0889 101
Cardam Shoes OR-0889 403
Cardam Shoes OR-0889 103
Bernard Advertising Inc. CV-1342 512
Bernard Advertising Inc. CV-1342 101
Cardam Shoes JV-133 105
Cardam Shoes JV-133 103
Manco Footwear JV-134 201
Manco Footwear JV-134 502
Le Chic Shoes SI-335 2/10;n/30 103
Le Chic Shoes SI-335 2/10;n/30 401
Shoeville Inc. SI-336 2/10;n/30 103
Shoeville Inc. SI-336 2/10;n/30 401
Happy Feet Corp. SI-337 2/10;n/30 103
Happy Feet Corp. SI-337 2/10;n/30 401
Otto Shoes Manufacturing PO-206 2/10, 1/15, n/30 501
Otto Shoes Manufacturing PO-206 2/10, 1/15, n/30 201
Emilio Santos CV-1343 514
Emilio Santos CV-1343 101
Filcon Manufacturing Corp CV-1344 201
Filcon Manufacturing Corp CV-1344 503
Filcon Manufacturing Corp CV-1344 101
Shoeville Inc. JV-135 402
Shoeville Inc. JV-135 103
Le Chic Shoes OR-890 101
Le Chic Shoes OR-890 403
Le Chic Shoes OR-890 103
Jacinto Liner CV-1345 504
Jacinto Liner CV-1345 101
Cardam Shoes SI-338 2/10;n/30 103
Cardam Shoes SI-338 2/10;n/30 401
Carbells Shoes SI-339 2/10;n/30 103
Carbells Shoes SI-339 2/10;n/30 401
Hi-Rated Enterprises PO-207 2/10, 1/15, n/30 501
Hi-Rated Enterprises PO-207 2/10, 1/15, n/30 201
Shoeville Inc. OR-891 101
Shoeville Inc. OR-891 403
Shoeville Inc. OR-891 103
Carbells Shoes OR-892 101
Carbells Shoes OR-892 403
Carbells Shoes OR-892 103
Cardam Shoes OR-893 101
Cardam Shoes OR-893 403
Cardam Shoes OR-893 103
Hess Shoes Shoe Store OR-894 101
Hess Shoes Shoe Store OR-894 103
Employees CV-1346 506
Employees CV-1346 101
Bert Balencia CV-1347 518
Bert Balencia CV-1347 101
Marikina Shoe Expo CV-1348 201
Marikina Shoe Expo CV-1348 503
Marikina Shoe Expo CV-1348 101
Manco Footwear CV-1349 201
Manco Footwear CV-1349 503
Manco Footwear CV-1349 101
Miscellaneous CV-1350 501
Miscellaneous CV-1350 101
Hi-Rated Enterprises JV-136 201
Hi-Rated Enterprises JV-136 502
Kiddie Shoe Corp. SI-340 2/10;n/30 103
Kiddie Shoe Corp. SI-340 2/10;n/30 401
Shoeville Inc. SI-341 2/10;n/30 103
Shoeville Inc. SI-341 2/10;n/30 401
Happy Feet Corp. SI-342 2/10;n/30 103
Happy Feet Corp. SI-342 2/10;n/30 401
Cash Sales SI-343 2/10;n/30 103
Cash Sales SI-343 2/10;n/30 401
Miscellaneous OR-895 101
Miscellaneous OR-895 103
Carbells Shoes OR-896 101
Carbells Shoes OR-896 106
Carbells Shoes OR-896 404
Carbells Shoes OR-896 103
Filcon Manufacturing Corp PO-208 2/10, 1/15, n/30 501
Filcon Manufacturing Corp PO-208 2/10, 1/15, n/30 103
Marikina Shoe Expo PO-209 2/10, 1/15, n/30 501
Marikina Shoe Expo PO-209 2/10, 1/15, n/30 103
Le Chic Shoes OR-897 101
Le Chic Shoes OR-897 103
Shoeville Inc. OR-898 101
Shoeville Inc. OR-898 103
Shoeville Inc. OR-898 103
Kiddie Shoe Corp. OR-899 101
Kiddie Shoe Corp. OR-899 103
Otto Shoes Manufacturing CV-351 201
Otto Shoes Manufacturing CV-351 503
Otto Shoes Manufacturing CV-351 101
Kiddie Shoe Corp. OR-900 101
Kiddie Shoe Corp. OR-900 103
Hess Shoes Shoe Store OR-901 101
Hess Shoes Shoe Store OR-901 103
Happy Feet Corp. OR-902 101
Happy Feet Corp. OR-902 105
Miscellaneous CV-1352 506
Miscellaneous CV-1352 101
St. Rita Trading CV-1353 501
St. Rita Trading CV-1353 101
Hess Shoes Shoe Store SI-344 103
Hess Shoes Shoe Store SI-344 401
Le Chic Shoes SI-345 103
Le Chic Shoes SI-345 401
Manco Footwear PO-210 2/10;n/30 501
Manco Footwear PO-210 2/10;n/30 201
Avesco Trading CV-1354 501
Avesco Trading CV-1354 101
Happy Feet Corp. OR-904 101
Happy Feet Corp. OR-904 103
Cardam Shoes OR-905 101
Cardam Shoes OR-905 403
Cardam Shoes OR-905 103
Hi-Rated Enterprises CV-1355 201
Hi-Rated Enterprises CV-1355 503
Hi-Rated Enterprises CV-1355 101
Carbells Shoes OR-905 101
Carbells Shoes OR-905 403
Carbells Shoes OR-905 103
Happy Feet Corp. OR-906 101
Happy Feet Corp. OR-906 105
Hi-Rated Enterprises PO-211 2/10;n/30 501
Hi-Rated Enterprises PO-211 2/10;n/30 201
Masagana Trading CV-1356 501
Masagana Trading CV-1356 101
Cardam Shoes SI-346 2/10;n/30 103
Cardam Shoes SI-346 2/10;n/30 401
Carbells Shoes SI-347 2/10;n/30 103
Carbells Shoes SI-347 2/10;n/30 101
Shoeville Inc. OR-907 101
Shoeville Inc. OR-907 403
Shoeville Inc. OR-907 103
Happy Feet Corp. OR-908 101
Happy Feet Corp. OR-908 403
Happy Feet Corp. OR-908 105
A. Manahan SI-348 103
A. Manahan SI-348 401
Cardam Shoes OR-909 101
Cardam Shoes OR-909 103
Marikina Shoe Expo CV-1357 201
Marikina Shoe Expo CV-1357 516
Marikina Shoe Expo CV-1357 101
A. Manahan CV-1358 302
A. Manahan CV-1358 101
Filcon Manufacturing Corp CV-1359 201
Filcon Manufacturing Corp CV-1359 503
Filcon Manufacturing Corp CV-1359 101
Marikina Shoe Expo CV-1360 201
Marikina Shoe Expo CV-1360 503
Marikina Shoe Expo CV-1360 101
Kiddie Shoe Corp. OR-910 101
Kiddie Shoe Corp. OR-910 403
Kiddie Shoe Corp. OR-910 103
Cardam Shoes JV-137 103
Cardam Shoes JV-137 402
Kiddie Shoe Corp. SI-349 2/10;n/30 103
Kiddie Shoe Corp. SI-349 2/10;n/30 401
Shoeville Inc. SI-350 2/10;n/30 103
Shoeville Inc. SI-350 2/10;n/30 401
Otto Shoes Manufacturing PO-212 2/10, 1/15, n/30 501
Otto Shoes Manufacturing PO-212 2/10, 1/15, n/30 201
Marikina Shoe Expo PO-213 2/10, 1/15, n/30 501
Marikina Shoe Expo PO-213 2/10, 1/15, n/30 201
Teresa Fernandez OR-911 517
Teresa Fernandez OR-911 101
Jacinto Liner CV-1361 504
Jacinto Liner CV-1361 101
Hess Shoes Shoe Store SI-351 2/10;n/30 103
Hess Shoes Shoe Store SI-351 2/10;n/30 401
Avesco Trading CV-1362 501
Avesco Trading CV-1362 101
Employees CV-1363 506
Employees CV-1363 101
Manila Electric Co. CV-1364 509
Manila Electric Co. CV-1364 101
PLDT.Co CV-1365 509
PLDT.Co CV-1365 101
Jacinto Liner CV-1366 504
Jacinto Liner CV-1366 101
Henry Pulgar CV-1367 518
Henry Pulgar CV-1367 101
ALACE
NTRY
Account Name Debit Credit
Cash ₱35,350.00
Accounts Receivable ₱43,802.00
Notes Receivable ₱15,000.00
Merchandise Inventory ₱244,400.00
Warehouse Supplies ₱5,000.00
Office Supplies ₱3,688.00
Prepaid Insurance ₱12,000.00
Warehouse Equipment ₱60,000.00
Office Equipment ₱30,000.00
A. Manahan, Drawing ₱2,000.00
Allowance for Bad Debts ₱89,201.96
Accumulated Depreciation-Warehouse Equipment ₱19,500.00
Accumulated Depreciation-Office Equipment ₱12,000.00
Accounts Payable 102, 040
A. Manahan, Capital ₱308,500.00
Accounts Receivable ₱17,800.00
Sales ₱17,800.00
Accounts Receivable ₱16,500.00
Sales ₱16,500.00
Rent Expense ₱6,000.00
Cash in Bank ₱6,000.00
Warehouse Supplies ₱1,500.00
Cash in Bank ₱1,500.00
Cash in Bank ₱8,590.00
Accounts Receivable ₱8,590.00
Cash in Bank ₱6,664.00
Accounts Receivable ₱6,664.00
Purchases ₱14,600.00
Accounts Payable ₱14,600.00
Accounts Receivable ₱12,520.00
Sales ₱12,520.00
Accounts Receivable ₱16,600.00
Sales ₱16,600.00
Accounts Receivable ₱14,480.00
Sales ₱14,480.00
Advertising Expense ₱6,000.00
Cash in Bank ₱6,000.00
Cash in Bank ₱6,612.00
Accounts Receivable ₱6,612.00
Cash in Bank ₱5,782.00
Accounts Receivable ₱5,782.00
Accounts Payable ₱21,000.00
Purchase Discount ₱210.00
Cash in Bank ₱20,790.00
Office Supplies ₱2,500.00
Cash in Bank ₱2,500.00
Accounts Payable ₱550,000.00
Purchase Returns and Allowances ₱550,000.00
Accounts Receivable ₱17,200.00
Sales ₱17,200.00
Accounts Receivable ₱12,100.00
Sales ₱12,100.00
Accounts Receivable ₱19,960.00
Sales ₱19,960.00
Cash in Bank ₱84.00
Interest Income ₱84.00
Notes Receivable ₱5,600.00
Accounts Receivable ₱5,600.00
Sales Returns and Allowances ₱950,000.00
Accounts Receivable ₱950,000.00
Accounts Receivable ₱1,500.00
Sales ₱1,500.00
Cash in Bank ₱17,444.00
Sales Discount ₱356.00
Accounts Receivable ₱17,800.00
Purchases ₱21,500.00
Accounts Payable ₱21,500.00
Salaries Expense ₱530.00
Cash in Bank ₱530.00
Accounts Payable ₱36,840.00
Purchase Discount ₱736.80
Cash in Bank ₱36,103.20
Accounts Receivable ₱16,580.00
Sales ₱16,680.00
Accounts Receivable ₱16,300.00
Sales ₱16,300.00
Cash in Bank ₱16,170.00
Sales Discount ₱330.00
Accounts Receivable ₱16,500.00
Cash in Bank ₱15,337.00
Sales Discount ₱1,263.00
Accounts Receivable ₱16,600.00
Office Supplies ₱4,700.00
Cash in Bank ₱4,700.00
Purchases ₱19,790.00
Accounts Payable ₱19,790.00
Accounts Payable ₱14,050.00
Purchase Discount ₱281.00
Cash in Bank ₱13,769.00
Accounts Receivable ₱12,500.00
Sales ₱12,500.00
Accounts Receivable ₱16,310.00
Sales ₱16,310.00
Accounts Receivable ₱13,430.00
Sales ₱13,430.00
Office Supplies ₱200.00
Cash in Bank ₱200.00
Accounts Payable ₱44,400.00
Purchase Discount ₱442.00
Cash in Bank ₱43,758.00
Purchases ₱34,310.00
Accounts Payable ₱34,310.00
Warehouse Supplies ₱2,500.00
Cash in Bank ₱2,500.00
Accounts Receivable ₱10,495.00
Sales ₱10,495.00
Accounts Receivable ₱9,346.00
Sales ₱9,346.00
Accounts Receivable ₱11,630.00
Sales ₱11,630.00
Cash in Bank ₱14,190.00
Sales Discount ₱289.60
Accounts Receivable ₱14,480.00
Cash in Bank ₱16,856.00
Sales Discount ₱344.00
Accounts Receivable ₱17,200.00
Cash in Bank ₱11,858.00
Sales Discount ₱242.00
Accounts Receivable ₱12,100.00
Cash in Bank ₱5,150.00
Accounts Receivable ₱5,150.00
Freight Charge ₱1,532.00
Cash in Bank ₱1,532.00
Repairs and Maintenance ₱1,248.00
Cash in Bank ₱1,248.00
Allowance for Bad Debts ₱5,150.00
Accounts Receivable ₱5,150.00
Salaries Expense ₱13,000.00
Cash in Bank ₱13,000.00
A. Manahan, Drawing ₱3,000.00
Cash in Bank ₱3,000.00
Travelling Expense ₱2,250.00
Cash in Bank ₱2,250.00
Accounts Receivable ₱14,310.00
Sales ₱14,310.00
Accounts Receivable ₱12,925.00
Sales ₱12,925.00
Purchases ₱26,300.00
Accounts Payable ₱26,300.00
Purchases ₱27,530.00
Accounts Payable ₱27,530.00
Cash in Bank ₱12,520.00
Accounts Receivable ₱12,520.00
Cash in Bank ₱16,346.00
Sales Discount ₱333.60
Accounts Receivable ₱16,680.00
Repairs and Maintenance ₱540.00
Cash in Bank ₱540.00
Accounts Payable ₱2,330.00
Purchase Returns and Allowances ₱2,330.00
Cash in Bank ₱15,974.00
Sales Discount ₱326.00
Accounts Receivable ₱16,300.00
Accounts Payable ₱19,790.00
Purchase Discount ₱395.80
Cash in Bank ₱19,394.20
Notes Receivable ₱19,960.00
Accounts Receivable ₱19,960.00
Accounts Receivable ₱7,605.00
Sales ₱7,605.00
Accounts Receivable ₱13,570.00
Sales ₱13,570.00
Accounts Receivable ₱8,790.00
Sales ₱8,790.00
Cash in Bank ₱15,984.00
Sales Discount ₱326.20
Accounts Receivable ₱16,310.00
Office Supplies ₱900.00
Cash in Bank ₱900.00
Accounts Payable ₱34,310.00
Purchase Discount ₱686.20
Cash in Bank ₱33,623.80
Sales Returns and Allowances ₱1,345.00
Accounts Receivable ₱1,345.00
Cash in Bank ₱12,500.00
Accounts Receivable ₱12,500.00
Cash in Bank ₱13,430.00
Accounts Receivable ₱13,430.00
Cash in Bank ₱10,495.00
Accounts Receivable ₱10,495.00
Purchases ₱31,230.00
Accounts Payable ₱31,230.00
Salaries Expense ₱200.00
Cash in Bank ₱200.00
Accounts Receivable ₱10,972.00
Sales ₱10,972.00
Accounts Receivable ₱14,324.00
Sales ₱14,324.00
Purchases ₱25,500.00
Accounts Payable ₱25,500.00
Purchases ₱22,260.00
Accounts Payable ₱22,260.00
Office Equipment ₱30,000.00
Cash in Bank ₱30,000.00
Cash in Bank ₱9,346.00
Accounts Receivable ₱9,346.00
Accounts Payable ₱23,970.00
Purchase Discount ₱479.40
Cash in Bank ₱23,490.60
Accounts Payable ₱21,500.00
Notes Payable ₱21,500.00
Accounts Receivable ₱35,150.00
Sales ₱35,150.00
Cash in Bank ₱14,024.00
Sales Discount ₱286.20
Accounts Receivable ₱14,310.00
Cash in Bank ₱11,348.00
Sales Discount ₱1,577.00
Accounts Receivable ₱12,925.00
Purchases ₱11,519.00
Accounts Payable ₱11,519.00
Purchases ₱17,590.00
Accounts Payable ₱17,590.00
Accounts Payable ₱11,519.00
Cash in Bank ₱11,519.00
Sales Returns and Allowances ₱467.00
Accounts Receivable ₱467.00
Accounts Receivable ₱7,600.00
Sales ₱7,600.00
Accounts Receivable ₱12,770.00
Sales ₱12,770.00
Cash in Bank ₱13,299.00
Sales Discount ₱271.40
Accounts Receivable ₱13,570.00
Cash in Bank ₱8,614.00
Sales Discount ₱175.80
Accounts Receivable ₱8,790.00
Utilities Expense ₱1,500.00
Cash in Bank ₱1,500.00
Telephone Expense ₱500.00
Cash in Bank ₱500.00
Salaries Expense ₱11,330.00
Cash in Bank ₱11,330.00
Freight Charge ₱1,735.00
Cash in Bank ₱1,735.00
Travelling Expense ₱2,452.00
Cash in Bank ₱2,452.00
A. Manahan, Drawing ₱1,500.00
Accounts Receivable ₱1,500.00
Notes Receivable ₱189.90
Interest Income ₱189.90
Bad Debts Expense ₱1,832.65
Allowance for Bad Debts ₱1,832.65
Depreciation Expense-Warehouse Equipment ₱750,000.00
Accumulated Depreciation-Warehouse Equipment ₱750,000.00
Depreciation Expense-Office Equipment ₱300,000.00
Accumulated Depreciation-Office Equipment ₱300,000.00
Advertising Expense ₱2,000.00
Prepaid Advertising ₱2,000.00
Warehouse Supplies Used ₱4,800.00
Warehouse Supplies ₱4,800.00
Office Supplies Used ₱5,676.00
Office Supplies ₱5,676.00
Insurance Expense-Selling ₱640.00
Insurance Expense-General ₱200.00
Prepaid Insurance ₱840.00
Interest Income ₱37.35
Interest Receivable ₱37.35
Interest Expense ₱14.95
Interest Payable ₱14.95
Income and Expense Summary ₱493,684.80
Purchase Returns and Allowances ₱2,880.00
Purchase Discount ₱3,231.00
Merchandise Inventory ₱244,400.00
Purchases ₱252,129.00
Freight Charge ₱3,267.00
Merchandise Inventory ₱211,400.00
Income and Expense Summary ₱211,400.00
Sales ₱373,367.00
Interest Income ₱236.55
Income and Expense Summary ₱373,603.55
Income and Expense Summary ₱62,805.00
Sales Returns and Allowances ₱2,762.00
Sales Discount ₱4,079.40
Salaries Expense ₱25,060.00
Travelling Expense ₱5,242.00
Miscellaneous Expense ₱3,448.00
Rent Expense ₱6,000.00
Bad Debts Expense ₱1,832.65
Depreciation Expense-Warehouse Equipment ₱750.00
Depreciation Expense-Office Equipment ₱300.00
Advertising Expense ₱2,000.00
Warehouse Supplies Used ₱4,800.00
Office Supplies Used ₱5,676.00
Insurance Expense-Selling ₱640.00
Insurance Expense-General ₱200.00
Interest Expense ₱14.95
Cash ₱99,000.00
Allowance for Bad Debts ₱99,000.00
Purchases ₱24,330.00
Accounts Payable ₱24,330.00
Rent Expense ₱6,000.00
Cash ₱6,000.00
Accounts Receivable ₱27,530.00
Purchase Discount ₱275.30
Cash ₱27,255.70
Accounts Receivable ₱31,230.00
Purchase Discount ₱264.60
Cash ₱30,605.40
Sales Discount ₱189.90
Interest Receivable ₱189.90
Interest Payable ₱14.95
Interest Expense ₱14.95
Interest Income ₱37.35
Sales Discount ₱37.35
Sales Discount ₱99,000.00
Notes Receivable ₱99,000.00
Accounts Receivable ₱12,188.00
Sales ₱12,188.00
Accounts Receivable ₱15,375.00
Sales ₱15,375.00
Accounts Receivable ₱16,432.00
Sales ₱16,432.00
Cash ₱10,752.55
Sales Discount ₱219.45
Accounts Receivable ₱10,972.00
Cash ₱13,579.85
Sales Discount ₱754.15
Accounts Receivable ₱14,334.00
Accounts Payable ₱25,500.00
Purchase Discount ₱510.00
Cash ₱24,990.00
Accounts Payable ₱22,260.00
Purchase Discount ₱445.20
Cash ₱21,814.80
Accounts Payable ₱1,150.00
Purchase Returns and Allowances ₱1,150.00
Sales Returns and Allowances ₱455.00
Accounts Receivable ₱445.00
Accounts Receivable ₱18,034.00
Sales ₱18,034.00
Accounts Receivable ₱16,590.00
Sales ₱16,590.00
Accounts Receivable ₱15,306.00
Sales ₱15,306.00
Purchases ₱3,000.00
Cash ₱3,000.00
Repairs and Maintenance ₱317.00
Cash ₱317.00
Purchases ₱34,543.00
Accounts Payable ₱34,543.00
Purchases ₱21,464.00
Accounts Payable ₱21,464.00
Cash ₱34,447.00
Sales Discount ₱703.00
Accounts Receivable ₱35,150.00
Accounts Payable ₱17,590.00
Purchase Discount ₱351.80
Cash ₱17,238.20
Accounts Receivable ₱18,524.00
Sales ₱18,524.00
Accounts Receivable ₱16,323.00
Sales ₱16,323.00
Cash ₱2,500.00
A. Manahan, Drawing ₱2,500.00
Cash ₱12,514.60
Sales Discount ₱255.40
Accounts Receivable ₱12,770.00
Advertising Expense ₱250.00
Cash ₱250.00
Notes Receivable ₱8,200.00
Accounts Receivable ₱8,200.00
Accounts Payable ₱274.00
Purchase Returns and Allowances ₱274.00
Accounts Receivable ₱13,794.00
Sales ₱13,794.00
Accounts Receivable ₱19,008.00
Sales ₱19,008.00
Accounts Receivable ₱17,920.00
Sales ₱17,920.00
Purchases ₱35,930.00
Accounts Payable ₱35,930.00
Repairs and Maintenance ₱245.00
Cash ₱245.00
Accounts Payable ₱23,180.00
Purchase Discount ₱463.60
Cash ₱22,716.40
Sales Returns and Allowances ₱613.40
Accounts Receivable ₱613.40
Cash ₱11,944.25
Sales Discount ₱243.75
Accounts Receivable ₱12,188.00
Freight Charge ₱1,153.00
Cash ₱1,153.00
Accounts Receivable ₱14,844.00
Sales ₱14,844.00
Accounts Receivable ₱18,410.00
Sales ₱18,410.00
Purchases ₱30,150.00
Accounts Payable ₱30,150.00
Cash ₱14,930.00
Sales Discount ₱445.00
Accounts Receivable ₱15,375.00
Cash ₱14,999.90
Sales Discount ₱306.10
Accounts Receivable ₱15,306.00
Cash ₱7,683.20
Sales Discount ₱8,906.80
Accounts Receivable ₱16,590.00
Cash ₱16,432.00
Accounts Receivable ₱16,432.00
Salaries Expense ₱13,000.00
Cash ₱13,000.00
Travelling Expense ₱2,432.00
Cash ₱24,342.00
Accounts Payable ₱34,543.00
Purchase Discount ₱690.85
Cash ₱33,852.15
Accounts Payable ₱21,190.00
Purchase Discount ₱423.80
Cash ₱20,766.20
Purchases ₱1,300.00
Cash ₱1,300.00
Accounts Payable ₱590.00
Purchase Returns and Allowances ₱590.00
Accounts Receivable ₱15,270.00
Sales ₱15,270.00
Accounts Receivable ₱13,925.00
Sales ₱13,925.00
Accounts Receivable ₱14,764.00
Sales ₱14,764.00
Accounts Receivable ₱19,349.00
Sales ₱19,349.00
Cash ₱19,349.00
Accounts Receivable ₱19,349.00
Cash ₱20,059.80
Interest Receivable ₱39.92
Interest Income ₱109.72
Accounts Receivable ₱19,990.00
Purchases ₱24,190.00
Accounts Receivable ₱24,190.00
Purchases ₱18,586.00
Accounts Receivable ₱18,586.00
Cash ₱18,034.00
Accounts Receivable ₱18,034.00
Cash ₱18,394.60
Accounts Receivable ₱613.40
Accounts Receivable ₱19,008.00
Cash ₱18,524.00
Accounts Receivable ₱18,524.00
Accounts Payable ₱35,930.00
Purchase Discount ₱718.60
Cash ₱35,211.40
Cash ₱18,524.00
Accounts Receivable ₱18,524.00
Cash ₱16,323.00
Accounts Receivable ₱16,323.00
Cash ₱5,684.00
Notes Receivable ₱5,684.00
Salaries Expense ₱900.00
Cash ₱900.00
Purchases ₱55,000.00
Cash ₱55,000.00
Accounts Receivable ₱16,874.00
Sales ₱16,874.00
Accounts Receivable ₱14,050.00
Sales ₱14,050.00
Purchases ₱31,810.00
Accounts Payable ₱31,810.00
Purchases ₱2,740.00
Cash ₱2,740.00
Cash ₱17,920.00
Accounts Receivable ₱17,920.00
Cash ₱14,547.10
Sales Discount ₱296.90
Accounts Receivable ₱14,844.00
Accounts Payable ₱29,560.00
Purchase Discount ₱591.20
Cash ₱28,968.80
Cash ₱18,041.80
Sales Discount ₱368.20
Accounts Receivable ₱18,410.00
Cash ₱7,466.00
Notes Receivable ₱7,466.00
Purchases ₱25,510.00
Accounts Payable ₱25,510.00
Purchases ₱1,940.00
Cash ₱1,940.00
Accounts Receivable ₱17,170.00
Sales ₱17,170.00
Accounts Receivable ₱17,524.00
Cash ₱17,524.00
Cash ₱14,468.70
Sales Discount ₱295.30
Accounts Receivable ₱14,764.00
Cash ₱14,468.70
Sales Discount ₱295.30
Notes Receivable ₱14,764.00
Accounts Receivable ₱1,350.00
Sales ₱1,350.00
Cash ₱8,750.00
Accounts Receivable ₱8,750.00
Accounts Payable ₱21,500.00
Interest Expense ₱89.60
Cash ₱21,589.60
A. Manahan, Drawing ₱3,000.00
Cash ₱3,000.00
Accounts Payable ₱24,190.00
Purchase Discount ₱483.80
Cash ₱23,706.20
Accounts Payable ₱18,580.00
Purchase Discount ₱371.70
Cash ₱18,214.30
Cash ₱14,964.60
Sales Discount ₱305.40
Accounts Receivable ₱15,270.00
Accounts Receivable ₱8,420.00
Sales Returns and Allowances ₱8,420.00
Accounts Receivable ₱12,750.00
Sales ₱12,750.00
Accounts Receivable ₱14,460.00
Sales ₱14,460.00
Purchases ₱16,610.00
Accounts Payable ₱16,610.00
Purchases ₱14,520.00
Accounts Payable ₱14,520.00
Miscellaneous Expense ₱48.00
Cash ₱48.00
Freight Charge ₱1,575.00
Cash ₱1,575.00
Accounts Receivable ₱14,415.00
Sales ₱14,415.00
Purchases ₱1,520.00
Cash ₱1,520.00
Salaries Expense ₱13,000.00
Cash ₱13,000.00
Utilities Expense ₱1,500.00
Cash ₱1,500.00
Utilities Expense ₱495.00
Cash ₱495.00
Freight Charge ₱1,345.00
Cash ₱1,345.00
Travelling Expense ₱2,610.00
Cash ₱2,610.00
ACCOUNT TYPE ACCOUNT TYPE 2
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
NON-CURRENT ASSET ASSET
NON-CURRENT ASSET ASSET
OWNER'S EQUITY OWNER'S EQUITY
CURRENT ASSETS ASSET
NON-CURRENT ASSET ASSET
NON-CURRENT ASSET ASSET
LIABILITIES LIABILITIES
OWNER'S EQUITY OWNER'S EQUITY
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
EXPENSES EXPENSES
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
COST COST
LIABILITIES LIABILITIES
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
EXPENSES EXPENSES
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
COST COST
LIABILITIES LIABILITIES
EXPENSES EXPENSES
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
COST COST
LIABILITIES LIABILITIES
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
COST COST
LIABILITIES LIABILITIES
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
COST COST
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
OWNER'S EQUITY OWNER'S EQUITY
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
COST COST
LIABILITIES LIABILITIES
COST COST
LIABILITIES LIABILITIES
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
COST COST
LIABILITIES LIABILITIES
EXPENSES EXPENSES
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
COST COST
 LIABILITIES LIABILITIES
COST COST
LIABILITIES LIABILITIES
NON-CURRENT ASSET ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
LIABILITIES LIABILITIES
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
COST COST
LIABILITIES LIABILITIES
COST COST
LIABILITIES LIABILITIES
LIABILITIES LIABILITIES
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
COST COST
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
 OWNER'S EQUITY OWNER'S EQUITY
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
EXPENSES EXPENSES
CURRENT ASSETS ASSET
EXPENSES EXPENSES
NON-CURRENT ASSET ASSET
EXPENSES EXPENSES
NON-CURRENT ASSET ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
EXPENSES EXPENSES
EXPENSES EXPENSES
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
EXPENSES EXPENSES
LIABILITIES LIABILITIES
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COST COST
COST COST
CURRENT ASSETS ASSET
COST COST
COST COST
CURRENT ASSETS ASSET
OWNER'S EQUITY OWNER'S EQUITY
INCOME INCOME
INCOME INCOME
OWNER'S EQUITY OWNER'S EQUITY
OWNER'S EQUITY OWNER'S EQUITY
INCOME INCOME
INCOME INCOME
EXPENSES EXPENSES
EXPENSES EXPENSES
EXPENSES EXPENSES
EXPENSES EXPENSES
EXPENSES EXPENSES
EXPENSES EXPENSES
EXPENSES EXPENSES
EXPENSES EXPENSES
EXPENSES EXPENSES
EXPENSES EXPENSES
EXPENSES EXPENSES
 EXPENSES EXPENSES
EXPENSES EXPENSES
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
COST COST
LIABILITIES LIABILITIES
EXPENSES EXPENSES
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
COST COST
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
COST COST
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
EXPENSES EXPENSES
INCOME INCOME
INCOME INCOME
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
COST COST
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
COST COST
LIABILITIES LIABILITIES
COST COST
LIABILITIES LIABILITIES
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
OWNER'S EQUITY OWNER'S EQUITY
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
COST COST
LIABILITIES LIABILITIES
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CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
COST COST
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
COST COST
LIABILITIES LIABILITIES
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
COST COST
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LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
 COST COST
CURRENT ASSETS ASSET
COST COST
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
COST COST
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
COST COST
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
COST COST
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
EXPENSES EXPENSES
CURRENT ASSETS ASSET
OWNER'S EQUITY OWNER'S EQUITY
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
LIABILITIES LIABILITIES
COST COST
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
CURRENT ASSETS ASSET
INCOME INCOME
COST COST
LIABILITIES LIABILITIES
COST COST
LIABILITIES LIABILITIES
EXPENSES EXPENSES
CURRENT ASSETS ASSET
COST COST
CURRENT ASSETS ASSET
CURRENT ASSETS ASSET
INCOME INCOME
COST COST
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
COST COST
CURRENT ASSETS ASSET
EXPENSES EXPENSES
CURRENT ASSETS ASSET
 Data
ACCOUNT TYPE 2 ACCOUNT TYPEAccount Name Sum of Deb
ASSET ###
CURRENT ASSETS ###
Accounts Receiv ###
Allowance for B ₱5,150.00
Cash ###
Cash in Bank ###
Interest Receivable
Merchandise Inv ###
Notes Receivabl ###
Office Supplies ###
Prepaid Advertising
Prepaid Insuran ###
Warehouse Suppl₱9,000.00
NON-CURRENT ASSET ###
Accumulated Depreciation-
Accumulated Depreciation
Office Equipment ###
Warehouse Equi ###
LIABILITIES ###
LIABILITIES ###
Accounts Payabl ###
Interest Payable ₱14.95
Notes Payable
OWNER'S EQUITY ###
OWNER'S EQUITY ###
A. Manahan, Capital
A. Manahan, Dr ₱9,500.00
Income and Exp ###
INCOME ###
EXPENSES ###
EXPENSES ###
Advertising Expe₱8,250.00
Bad Debts Expen₱1,832.65
Depreciation Ex ###
Depreciation E ###
Insurance Expen ₱200.00
Insurance Expens ₱640.00
Interest Expense ₱104.55
Miscellaneous E ₱48.00
Office Supplies ₱5,676.00
Rent Expense ###
 Repairs and Mai ₱2,350.00
Salaries Expense ###
Telephone Expe ₱500.00
Travelling Expen₱9,744.00
Utilities Expense₱3,495.00
Warehouse Suppl₱4,800.00
COST ###
COST ###
Freight Charge ₱7,340.00
Purchase Discou₱3,231.00
Purchase Return₱2,880.00
Purchases ###
Total Result ###
Sum of Credit
###
###
###
###
###
###
₱267.17
###
###
₱5,676.00
₱2,000.00
₱840.00
₱4,800.00
###
###
###

###
###
###
₱14.95
###
###
###
###
₱2,500.00
###
###
###
###
₱2,000.00
₱1,832.65
₱300.00
₱750.00
₱200.00
₱640.00
₱29.90
₱3,448.00
₱5,676.00
₱6,000.00
 ###

₱5,242.00

₱4,800.00
###
###
₱3,267.00
₱8,821.65
###
###
###